XML 77 R61.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Financial instruments (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Financial instruments |
Schedule of financial assets and financial liabilities |
|  | Fair value |
As of December 31, 2017 | Amortized cost | accounted through profit or loss | accounted through other comprehensive Income | Total
Assets |  |  |  |
Cash and cash equivalents (1) | 1,469 | 1,362 | - | 2,831
Investments | 3,169 | 2,913 | - | 6,082
Trade receivables | 8,648 | - | - | 8,648
Other receivables (2) | 387 | 58 | 10 | 455
Total | 13,673 | 4,333 | 10 | 18,016
Liabilities |  |  |  |
Trade payables | 11,584 | - | - | 11,584
Loans | 12,218 | 17 | - | 12,235
Salaries and social security payables | 2,310 | - | - | 2,310
Other liabilities (2) | 91 | - | - | 91
Total | 26,203 | 17 | - | 26,220
(1) Includes 1,364 as of December 31, 2017, corresponding to Cash and banks, which were measured as financial assets at amortized cost by the Company. (2) Only includes financial assets and liabilities according to the scope of IFRS 7.
|  | Fair value |
As of December 31, 2016 | Amortized cost | accounted through profit or loss | accounted through other comprehensive Income | Total
Assets |  |  |  |
Cash and cash equivalents (1) | 2,436 | 1,509 | - | 3,945
Investments | 349 | 1,748 | - | 2,097
Trade receivables | 7,785 | - | - | 7,785
Other receivables (2) | 333 | 2 | - | 335
Total | 10,903 | 3,259 | - | 14,162
Liabilities |  |  |  |
Trade payables | 9,131 | - | - | 9,131
Loans | 11,910 | 1 | 1 | 11,912
Salaries and social security payables | 1,794 | - | - | 1,794
Other liabilities (2) | 75 | - | - | 75
Total | 22,910 | 1 | 1 | 22,912
(1) Includes 934 as of December 31, 2016, corresponding to Cash and banks, which were measured as financial assets at amortized cost by the Company. (2) Only includes financial assets and liabilities according to the scope of IFRS 7.
Schedule of gains and losses of financial instruments by category | Gains and losses by category – Year 2017
| Net gain/(loss) |  | Of which interest
Financial assets at amortized cost | 2,211 |  | 947
Financial liabilities at amortized cost | (3,213) |  | (940)
Financial assets at fair value through profit or loss (a) | 904 |  | -
Financial liabilities at fair value through profit or loss (b) | 3 |  | -
Total | (95) |  | 7
(a)Includes 121 corresponding to other short-term investments and 783 corresponding to Government bonds. (b)Corresponding to NDF. Gains and losses by category – Year 2016
| Net gain/(loss) |  | Of which interest
Financial assets at amortized cost | 707 |  | 374
Financial liabilities at amortized cost | (3,010) |  | (1,667)
Financial assets at fair value through profit or loss (a) | 305 |  | -
Financial liabilities at fair value through profit or loss (b) | (1) |  | -
Total | (1,999) |  | (1,293)
(a)Includes 61 corresponding to other short-term investments, 6 corresponding to NDF, 11 corresponding to Tuve’s share purchase option and 227 corresponding to Government bonds. (b)Corresponding to NDF.
Schedule of investments in government bonds at amortised cost with its fair value |
| As of December 31, 2017 | As of December 31, 2016
Investments | Book value | Fair value (*) | Book value | Fair value (*)
Government bonds (dollar linked) | 293 | 301 | - | -
Government bonds in foreign currency | 2,377 | 2,387 | 258 | 264
Provincial and Municipal government bonds currency | 419 | 417 | - | -
Provincial government bonds in pesos | 8 | 8 | 17 | 17
Provincial and Municipal government bonds (dollar linked) | 72 | 59 | 74 | 70
Total | 3,169 | 3,172 | 349 | 351
(*) According to IFRS selling costs are not deducted.
Schedule of offsetting of financial assets and financial liabilities |
| As of December 31, 2017
| Trade receivables | Other receivables (1) | Trade payables | Other liabilities (1)
Current and noncurrent assets (liabilities) - Gross value | 10,155 | 488 | (13,091) | (124)
Offsetting | (1,507) | (33) | 1,507 | 33
Current and noncurrent assets (liabilities) – Booked value | 8,648 | 455 | (11,584) | (91)
(1) Includes financial assets and financial liabilities according to IFRS 7.
| As of December 31, 2016
| Trade receivables | Other receivables (1) | Trade payables | Other liabilities (1)
Current and noncurrent assets (liabilities) - Gross value | 9,196 | 357 | (10,542) | (97)
Offsetting | (1,411) | (22) | 1,411 | 22
Current and noncurrent assets (liabilities) – Booked value | 7,785 | 335 | (9,131) | (75)
(1) Includes financial assets and financial liabilities according to IFRS 7.

X
- Definition The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_31&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 7 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_7&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 35K -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_35K&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Section Offsetting financial assets and financial liabilities -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=F17296467&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of gains and losses of financial instruments by category. + References No definition available. + Details
Name: | teo_DisclosureOfGainsAndLossesOfFinancialInstrumentsByCategoryTableTextBlock
Namespace Prefix: | teo_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of investments at amortised cost and fair value. + References No definition available. + Details
Name: | teo_DisclosureOfInvestmentsAtAmortisedCostAndFairValueTableTextBlock
Namespace Prefix: | teo_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration